A D.B. writ petition challenging an impugned order under Section 148A(d) of the Income Tax Act was disposed of as infructuous due to the efflux of time, as no reassessment order had been passed at the time of hearing.
The writ petition was disposed of as infructuous.
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[2024:RJ-JP:27948-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Writ Petition No. 16568/2022
Bhagwan Das Son Of Late Shri Lal Chand, Resident Of Plot No. 252, Sindhi Colony, Bani Park, Jaipur
----Petitioner
Versus
Income Tax Officer, Ward 1 (1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur
----Respondent
For Petitioner(s) : Ms. Shweta Bapna, Adv. for Mr. Siddharth Ranka, Adv. For Respondent(s) : Mr. Shantanu Sharma, Adv. with Mr. Anurag Mathur, Adv.
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order
04/07/2024
This petition was filed challenging the order passed under Section 148A (d) of the Income Tax Act, 1961.
There was no interim protection granted during pendency of the writ petition.
Learned counsel for the respondent was granted opportunity to have instructions with regard to status of the reassessment proceedings.
Learned counsel for the respondent, on instructions, submits that no reassessment order has been passed.
In view of statement made, the writ petition has been rendered infructuous with the efflux of time.
The writ petition is disposed of as infructuous.
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
Madan/HS/63
1 provisions across 1 enactments
Bhagwan Das Son Of Late Shri Lal Chand
Income Tax Officer, Ward 1 (1), Jaipur
Ashutosh Kumar
Avneesh Jhingan
As recorded by the court registry
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